In Applying the High-Low Method, What Is the Fixed Cost

In applying the high-low method, what is the fixed cost? $\begin{array}{llr}\text { Month}&\text { Miles }&\text { Total Cost }\\hline \text { January } & \overline{80,000} & \$ 192,000 \\\text { February } & 50,000 & 160,000 \\\text { March } & 70,000 & 188,000 \\\text { April } & 90,000 & 260,000\end{array}$

A) $35,000
B) $72,000
C) $28,000
D) $100,000